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substansive test

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › substansive test

  • This topic has 1 reply, 2 voices, and was last updated 2 years ago by Kim Smith.
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  • May 19, 2023 at 5:03 am #684632
    JohnnySins
    Participant
    • Topics: 60
    • Replies: 38
    • ☆☆

    Sir what is the difference between substantive test and collecting evidence?

    May 19, 2023 at 7:41 am #684640
    Kim Smith
    Keymaster
    • Topics: 137
    • Replies: 8405
    • ☆☆☆☆☆

    Short answer – evidence doesn’t come from substantive procedures alone.

    If you scroll down towards the bottom of this page https://opentuition.com/acca/aa you will see a section “Key AA articles”

    One of these is “Audit tests: the difference between tests of control and substantive tests” https://opentuition.com/acca/aa/audit-tests-difference-tests-control-substantive-tests

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